Leeds City Council has taken the decision to write off more than £650,000 in unpaid council tax after determining there was "no realistic prospect of collection".
The local authority confirmed it had made the move despite "concerted efforts" to recover the outstanding funds.
The written-off amount represents approximately 0.1 per cent of the council's total liability, according to a report seen by the Local Democracy Reporting Service.
The decision comes as councils across the country face mounting financial pressures and struggle to collect historic debts from residents who cannot be traced or lack the means to pay.
Leeds City Council has taken the decision to write off more than £650,000 in unpaid council tax
The debts have been written off for various reasons, including cases where the debtor has been declared bankrupt or has died.
Other amounts were cancelled because the individuals who owed the money had no means to pay or could not be traced by the council.
The report stated that "each individual debt has been individually reviewed and revenue management considered that there is no realistic prospect of collection".
It added: "For bankruptcies, these debts are only written off if the insolvency practitioners report that there are no assets out of which the creditors can be paid."
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Council tax rates across BritainGBNThe total outstanding amount stands at £655,300, with £311,300 dating back to the 2010-11 financial year and £344,000 from 2011-12.
These historic debts have accumulated over more than a decade despite ongoing collection efforts by the authority.
The write-off decision comes as Leeds City Council approved a 4.99 per cent council tax increase for 2025/26 whilst attempting to achieve savings exceeding £100m.
The annual increase permitted for councils includes a "social care precept" designed to help fund care for vulnerable residents.
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